C. Conceptual Framework
1. Influence The Perceptions of Students on The Teachers Performance against The Results of the Study of Accountancy
Student Perception of teachers Performance is the ability of the brain to students in translating or interpreting stimulus coming in their sense
towards the Performance of the Teacher in the Learning process. A good Teacher Performance will affect the Results of the Study of Accounting.
Students who have a positive Perception about the Performance of Teachers tend to be more appreciative of the teacher who embodied abide
by the rules, serious in following the process of teaching and learning and active during the process of teaching and Learning activities, while
students who have a negative Perception on Performance the Teacher will tend to feel tired follow the Learning in the classroom and lazy to follow
lessons. In other words, the relationship between the two variables if the Perceptions of Students on the Teachers High Performance can improve
Learning Outcomes so the Accounting Student. 2. The Influence of Motivation towards Learning Outcomes of Accounting
Learning Motivation is a good impetus comes from internal and
external students to do the learning process and make an impact on the students behaviour changes. Learning Motivation arises due to certain
stimuli, so that someone who wishes to conduct learning activities that are more vigorous and spirited.
If students do not have an interest and Motivation in Learning Accounting course whatever will be presented and taught by the teacher
will not do in the minds of students and its hard to understand what will be delivered by the teacher. Based on the above explanation has quite
clearly explained and linked to the results of the study of accounting then it can be said that a student does not have the interest or Motivation to
learn accounting, surely will cause a low learning outcomes that will be achieved by the student.
In contrast
to the
students who
have the
strong Motivationencouragement, interest and curiosity, where, it is a very
important impetus to growing a strong Motivation in students so as to facilitate students in accepting and understanding Accounting lesson given
by the classroom teacher. The tasks given by the teacher will be completed with great pleasure and satisfaction. Where in the end it will be a positive
impact on learning outcomes that satisfy that will be accepted by the student. In other words, the relationship between the two variables is if the
student learning Motivation high then the results of the Study of Accounting students will also increase.
3. The Influence of Perceptions of Students of Teacher Performance and Motivation towards Learning Outcomes Learning accounting.
Student Perceptions of Teacher Performance is a process of students receive and respond to Performance that was performed in carrying out the
Learning activities of the teacher in the classroom so that created conditions that effectively. Students have different Perceptions between
one another, i.e., the perception of a positive and a negative Perception. Teachers are required to have a good Performance in order to make the
Learning process went smoothly processed and shows a positive Perception. Indicators of Student Perceptions about the Teacher
Performance are Perceptions of Students on the teachers teaching methods according to the management of students in class, according to
the learning objectives, appropriate to the situation and time of learning, according to the facilities available as well as in accordance with the
capabilities of the teacher. Learning Motivation plays an important role in achieving the results of
the study. Students who have a high learning Motivation will ease himself in capture and understand the material studied, so that students can master
the subjects optimally and can improve Learning Outcomes. Indicators of students who have a high learning motivation are the presence of passion
and desire is successful, the encouragement and the needs in learning, hope and future goals, the award in the study, there was an interesting in
learning activities as well as the presence of a conducive learning environment so as to enable a student can learn properly.
The Accounting Learning Results is the result achieved by the students during the teaching and learning process within a certain period. Generally
the Accounting Learning Results in school shaped awarding grades from teachers, usually the results of this Study are expressed in the form of
numbers, letters or sentences within a certain period. A student who has a positive Perception of the Performance of the
teacher then Learning Outcomes students will predictably increase. If the high Accounting Learning Motivation, it will increase. So the more
positive Perceptions about the Performance of the teachers and students of higher Learning Motivation of students will improve the results of the
study of Accounting Students.
D. Research Paradigm
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